IGST exemption extended by amending rate notification, deferring the payment obligation under the integrated GST framework. Amends Notification No. 32/2017-Integrated Tax (Rate) by substituting the date in paragraph 2, thereby extending the temporary deferral of the specified IGST payment obligation through the newly substituted cut-off date; implemented via Notification No. 13/2018 issued under the Central Government's powers on Council recommendation.